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| 1 | The impact of improved auditor independence on audit market concentration in China显示文摘 | Mark L DeFond T.J Wong Shuhua Li | 2000 | Journal of Accounting and Economics2000，，3： | 3 |
| 2 | IFRS adoption in China and foreign institutional investments显示文摘We examine the effectiveness of China’s IFRS adoption from the perspective of an important set of financial report users, foreign institutional investors. We find that foreign institutional investment does not increase after China’s IFRS adoption, and some evidence that it actually declines, particularly among firms with weaker incentives to credibly implement IFRS, or with greater ability to manipulate IFRS’s fair value provisions. We also find that the association between earnings and returns generally declines after IFRS adoption, consistent with reduced earnings quality. In addition, we find that foreign institutional investors’ returns decrease after China’s IFRS adoption. Finally, the decline in foreign institutional investment is greater among investors from countries with weak institutions that have also adopted IFRS. Taken together, our evidence suggests that the weak institutional infrastructure in China’s transitional economy impairs IFRS’s intended goal of attracting institutional investment through improved financial reporting quality. Further, financial information users’ home country institutions and IFRS adoption experience affect the effectiveness of IFRS adoption. | Mark DeFond Xinzi Gao Oliver Zhen Li Lijun Xia | 2019 | China Journal of Accounting Research2019，，1： | 2 |
| 3 | The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises显示文摘 | PARK C W | 2001 | The Accounting Review2001，76，7： | 1 |
| 4 | Incidence and Circumstances of Ac- counting Errors 显示文摘 | DeFond M J Jiambalvo | 1991 | The Accounting Review1991，，66： | 1 |
| 5 | Audit research after Sarbanes-Oxly 显示文摘 | DeFond M and J Francis | 2005 | Auditing: A Journal of Prac- tice & Theory2005，，24： | 1 |
| 6 | Investor protection and corporate governance: Evidence from worldwide CEO turnover 显示文摘 | Defond M L Hung M | 2004 | Journal of Accounting Research2004，42，2： | 1 |
| 7 | The effect of audit quality on earnings management 显示文摘 | Becker C M DeFond J Jiambalvo Subramanyam K R | 1998 | Contemporary Accounting Research1998，，15： | 1 |
| 8 | The impact of improved auditor independence on audit market concentration in China显示文摘 | Mark L DeFond T.J Wong Shuhua Li | 2000 | Journal of Accounting and Economics2000，，3： | 1 |
| 9 | Home bias, foreign mutual fund holdings, and the voluntary adoption of international accounting standards显示文摘 | Covrig V M Defond M L Hung M | 2007 | Journal of Accounting Research2007，45，1： | 1 |
| 10 | Auditor Changes and Discretionary Accruals显示文摘 | Subramanyam K R | 1998 | Journal of Accounting and Economics1998，25，1： | 1 |
| 11 | Debt Covenant Effects and the Manipulation of Accruals 显示文摘 | DeFond M L Jiambalvo J | 1994 | Joumal of Accounting and Economics1994，17，： | 1 |
| 12 | The impact of improved auditor independence on auditor market concentration in China显示文摘 | Defond M Wong T J Li S | | 0，，28： | 1 |
| 13 | Do non-audit service fees impair auditor independence Evidencefrom going concern audit opinions 显示文摘 | DeFond M L Raghunandan K Subramanyam K | 2002 | Journal of Ac-counting Research2002，40，4： | 1 |
| 14 | Does Mandatory IFRS Adoption Affect Crash Risk? 显示文摘 | DeFond Mark L Hung Mingyi Li Siqi | 2015 | Accounting Review2015，，1： | 1 |
| 15 | Factors Related to Auditor- Client Disagreements over Income-Increasing Accounting Methods 显示文摘 | Defond M L Jiambalvo J | 1993 | Contemporary Accounting Research1993，9，2： | 1 |
| 16 | The Effect of Audit Quality on Earnings Management显示文摘 | Becker Defond Jiambalvo Subramanyam | 1998 | Contemporary Accounting Research1998，，15： | 1 |
| 17 | An empirical analysis of ana- lysts' cash flow forecasts 显示文摘 | DeFond M L Hung M | 2003 | Journal of Accounting and Economics2003，35，1： | 1 |
| 18 | The Association between Changes in Client Firm Agency Costs and Auditor Switching显示文摘 | DeFond M | 1992 | Auditing:A Journal of Practice and Theory1992，11，： | 1 |
| 19 | Incidence and Circumstances of Accounting Errors 显示文摘 | DeFond M Jiambalvo J | 1991 | The Accounting Review1991，66，： | 1 |
| 20 | Does mandatory IFRS adoption affect crash risk?显示文摘 | Defond M L Hung M Li S | 2011 | Accounting Review2011，90，1： | 1 |
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